According to the Upaniṣads, Brahman is both the immanent and the transcendent Reality. Having created the world, Brahman enters into it[1] and controls it from within.[2]. In this aspect it is called the ‘antaryāmin,’ the inner controller.

In Advaita Vedānta, the individual self is ultimately identical with the antaryāmin. But in Dvaita and Viśiṣtādvaita, the two are different.

In the Pāñcarātra school of Vaiṣṇavism, God manifests himself in four forms retaining the para or the highest form in his world called Vaikuṇṭha as mentioned below :